What is the late fee for GSTR-1?

₹50 per day of delay (₹25 CGST + ₹25 SGST). For a NIL return it is ₹20 per day (₹10 + ₹10). The total is capped based on your annual turnover.

Is interest charged on late GSTR-1 filing?

Interest at 18% per annum applies to unpaid tax, which is settled through GSTR-3B. GSTR-1 itself is a statement of outward supplies, so a late GSTR-1 usually attracts only the late fee, while interest arises where tax payment is delayed.

What is the maximum GST late fee?

The cap depends on annual turnover: ₹2,000 for turnover up to ₹1.5 crore, ₹5,000 for ₹1.5–5 crore, and ₹10,000 above ₹5 crore. NIL returns are capped at ₹500.

GST Late Fee Calculator

Filed late? Work out exactly what you owe — late fee plus interest — before you go to the portal.

Which return?

Is this a NIL return? (no sales in the period)

Due date

Filing date (or today)

Annual turnover (decides the cap)

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How GST late fees are calculated

Two separate charges can apply, and they are often confused:

Late fee (Section 47) — a per-day charge for filing the return late, regardless of whether tax was due.
Interest (Section 50) — 18% per annum on tax actually paid late, calculated daily. This normally arises with GSTR-3B, since that is where tax is paid.

Late fee per day

Return type	Per day	Split
Normal return (had sales)	₹50	₹25 CGST + ₹25 SGST
NIL return (no sales)	₹20	₹10 CGST + ₹10 SGST

Maximum cap by turnover

Annual turnover	Maximum late fee
Up to ₹1.5 crore	₹2,000
₹1.5 crore – ₹5 crore	₹5,000
Above ₹5 crore	₹10,000
NIL returns	₹500

Standard due dates

GSTR-1 (monthly) — 11th of the following month
GSTR-3B (monthly) — 20th of the following month
GSTR-1 (QRMP, quarterly) — 13th of the month after the quarter
GSTR-3B (QRMP) — 22nd or 24th, depending on your state group

Please read: this calculator applies the standard rules above and is intended as a guide, not as tax advice. Amnesty schemes, notifications, state-specific relief and your own ledger balances can change what you actually pay. The figure shown on the GST portal at the time of filing is final. When in doubt, confirm with a qualified practitioner or on gst.gov.in.

Rules verified July 2026.